FICA Medicare tax is calculated on the applicable gross pay. The applicable gross is arrived at by taking the gross pay and reducing it by the deductions that are considered to be pre-tax and by adding to the gross pay benefits that are considered to be taxable. The FICA Medicare tax rate is 1.45% of the applicable gross.
Note: Employees who have been employed by the University without break since 03/31/86 are not required to pay FICA Medicare. Full time students who are student employees (employee class (ECLS) GN or SN) are exempt from FICA Medicare tax. Certain visa holders may not have to contribute to FICA.
Need additional help or have questions?
Please contact ua-payroll@alaska.edu for additional assistance.
To contact other UA HR teams, please visit our Contact Us page at https://alaska.edu/hr/contact.php.